The actual name of the tax is the environmental response, energy, and food security tax.  It is imposed by HRS §243-3.5.

On distributors at $1.05 per barrel or fractional part of a barrel of petroleum product other than aviation fuel sold to any retail dealer or end user.

On distributors of any fossil fuel other than a petroleum product, at the same rate based on the BTU equivalent, namely 19 cents on each one million BTU of fossil fuel.

Distribution: 5¢ / 4.8% (5 cents per gallon, or 4.8% of the tax on 1 million BTU) to the State environmental response revolving fund; 15¢ / 14.3% to the energy security special fund; 10¢ / 9.5% to the energy systems development special fund; 15¢ / 14.3% to the agricultural development and food security special fund; balance to the general fund.

SOURCE: Department of Taxation Announcement 2018-09; compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes, as amended through the 2019 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: July 2, 2019

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